Shri. Basagoud S/O. Bhagavantgouda Patil vs. The Assistant Commissioner Of Commercial Taxes (Audit)
Held
The Court noted that the constitutional validity of Section 16(4) of the CGST/SGST Act and Rule 61(5) of the CGST Rules had been upheld in previous judgments. Since the petitioner did not press the challenge to the constitutional validity or the prayer to read down the provisions, the Court did not examine them.
Facts
The petitioner challenged the constitutional validity of Section 16(4) of the CGST/SGST Act and Rule 61(5) of the KGST Rules, along with related notices. The challenge was based on grounds of illegality, arbitrariness, and violation of constitutional articles.
Key Issues
The primary issue was the constitutional validity of Section 16(4) of the CGST/SGST Act and Rule 61(5) of the KGST Rules regarding input tax credit time limits. The petitioner also challenged specific notices issued under these provisions.
Sections Cited
Section 16(4), Rule 61(5)
AI-generated summary — verify with the full judgment below
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NC: 2023:KHC-D:13424 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 17TH DAY OF NOVEMBER, 2023 BEFORE THE HON'BLE MR JUSTICE ANANT RAMANATH HEGDE WRIT PETITION NO. 104164 OF 2022 (T-RES)
BETWEEN:
SHRI. BASAGOUD S/O. BHAGAVANTGOUDA PATIL AGE: 37 YEARS, OCC: CONTRACTOR, R/O. 01, AT POST KAJIBILAGI, JAMKHANDI-587330. GSTIN: 29BGWPP4868E1ZII. …PETITIONER (BY SRI. H R KAMBIYAVAR.,ADVOCATE)
AND:
THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, (AUDIT), JAMKHANDI-587301. 2. THE STATE OF KARNATAKA REP. BY THE PRINCIPAL SECRETARY, FINANCE DEPARTMENT, GOVERNMENT OF KARNATAKA, BENGALURU-560001. 3. GOVERNMENT OF INDIA, THROUGH ITS SECRETARY, (REVENUE), MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110001. 4. THE GST COUNCIL, THROUGH ITS CHAIRPERSON, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI-110001. 5. THE PRINCIPAL CHIEF COMMISSIONER OF CENTRAL TAX, NO.1,
MOHANKUMAR B SHELAR MOHANKUMAR B SHELAR Date: 2023.11.28 13:09:54 +0530 NC: 2023:KHC-D:13424
The judgment continues below.
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